The tax amount for IPSI/IGIC does not add up · BR-IP-09
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
The category tax amount (BT-117) equals its taxable amount times the rate divided by 100. In CEN 1.3.17 this rule covers IPSI (code M) in UBL and IGIC (code L) in CII. The CII assertion always passes in this version. BR-CO-17 is the general check of the category tax amount.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Calculate the tax amount using the taxable amount and the stated rate for the category, then verify the overall tax total.
- XML fields in the affected group · UBL cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount · CII ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount
Rule text and source
Paraphrase · The category tax amount should equal the taxable amount multiplied by the rate as a decimal factor. UBL compares absolute values with a tolerance of less than one currency unit.
Message to the sender
Subject: Invoice {invoiceNumber} – The tax amount for IPSI/IGIC does not add up
Hello,
could you clarify a detail on your invoice {invoiceNumber} dated {issueDate} (BR-IP-09)? The category tax amount (BT-117) equals its taxable amount times the rate divided by 100. Calculate the tax amount using the taxable amount and the stated rate for the category, then verify the overall tax total.
Could you send us the corrected invoice?
Thank you and kind regardsExample
A taxable amount of EUR 100 at an assumed rate of 7% gives EUR 7 in tax. EUR 10 falls outside the UBL tolerance.
Related rules
Business terms
BG-23
Rule versions
CEN · EN 16931 1.3.17